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中小企业是我国国民经济的重要组成部分，对国民经济的发展起着举足轻重的促进作用，目前我国中小企业占国民经济的比重越来越大，这对确保国民经济实现适度快速增长，缓解日益严峻的就业压力，维护社会稳定起到了举足轻重的作用。但是，中小企业在发展过程中也出现了一些问题，究其原因，有相当一部分是由于财务管理薄弱而造成的。这些问题既限制了中小企业发展的空间，也不适应市场经济体制的要求。财务管理是企业管理的重要组成部分,它是根据财经法规制度,按照财务管理原则,组织企业财务活动,处理财务关系的一项经济管理工作。经济越发展，财务管理就越重要。重视财务管理，将有利于完善中小企业的内部管理制度；有利于降低成本，更好地筹资；有利于投资，提高投资收益率。确定合理的财务管理目标，既是中小企业发展的必然需要，也是客观环境对中小企业经营理财行为的约束。因此，本文在对我国中小企业财务管理现状及其成因进行深入分析的基础上,提出了完善我国中小企业财务管理的一系列对策建议。
【关键词】 中小企业 财务管理 问题 对策
SMEs are an important part of our national economy, the development of the national economy
plays an important role in promoting China's SMEs currently account for an increasing proportion
of the national economy, which is appropriate to ensure that the national economy to achieve rapid
growth, ease the increasingly serious employment pressure, maintaining social stability has played a
pivotal role. However, SMEs in the development process, there have been some problems, the
reason is because a considerable part of the financial management weaknesses caused. These
problems not only limits the space for the development of SMEs, do not meet the requirements of
the market economy. Financial management is an important part of business management, which is
the system of financial regulations, in accordance with the principles of financial management,
organizational corporate finance activities to address the financial management of an economic
relationship. The more economic development, more important financial management. Emphasis on
financial management, will help improve the internal management system for SMEs; help reduce
costs, better financing; conducive to investment, improve the investment rate of return. Determine a
reasonable financial management objectives, both necessarily requires the development of SMEs,
but also the objective environmental constraints on business financial behavior of SMEs. Therefore,
on the basis of our financial condition and its causes in depth analysis of the SMEs, by improving
the financial management of SMEs in China a series of suggestions.
Key words SME Financial Management Strategies
目 录
